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Tax tips: “Settlement” and other CGT issues

Published on 01 Mar 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Several important issues relevant to CGT, including the concept of a settlement (CGT event E1), absolute entitlement and market value were considered in a recent decision of the Federal Court.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 October 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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